LU Jian-sha
Abstract
The status that enterprises ignore the service cost in logistics service was studied.The shortage of the traditional logistics costing was analyzed and the activity based costing in logistics service costing was introduced.The basic theory of ABC was presented.An example of application of ABC in logistics service was given.
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The status that enterprises ignore the service cost in logistics service was studied.The shortage of the traditional logistics costing was analyzed and the activity based costing in logistics service costing was introduced.The basic theory of ABC was presented.An example of application of ABC in logistics service was given.
Key concepts: Activity-based costing, Economic shortage, Service (business), Business, Operations management, Integrated logistics support, Process management, Operations research